The company sold a laptop to an employee for R 3 000.00. The market value of the laptop on the date of sale was R 4 500.00. The company bought the laptop two years earlier for R 9 000.00 and used it in the business. The taxable value of the 'acquisition of asset at less than actual value' fringe benefit is:
R 4 500,00
R 9 000,00
R 1 500,00